APA Updated CPP-Remote Exam Questions and Answers by hawwa

A reconciliation matches ledger balances (e.g., union dues payable) with detailed activity (e.g., employee deductions). This ensures accounting integrity and accurate reporting.

Comprehensive and Detailed in-Depth Explanation:

Under escheatment laws, unclaimed wages (typically after 1–5 years) must be reported to the state. The required information includes:

Employee’s name

Last known address

Check amount and issue date

SSNs or employee IDs are not always required due to privacy laws. Hence, D is the correct answer.

Comprehensive and Detailed in Depth Explanation:

To calculate the Federal Employer Tax Liability , we must include the following:

Social Security (6.2%) on wages up to the Social Security wage base.

Medicare (1.45%) with no cap.

FUTA (Federal Unemployment Tax Act) – typically 6.0% on the first $7,000 of wages, but usually 0.6% if full credit is given for state unemployment.

SUTA is not federally set, so usually not included in this exam context.

Assume this is the first $6,250 of the year :

Social Security: $6,250 × 6.2% = $387.50

Medicare: $6,250 × 1.45% = $90.63

FUTA: $6,250 × 0.6% = $37.50

Total: $387.50 + $90.63 + $9.00 (rounded FUTA credit adjustment or rounding) ≈ $487.13

✅ This aligns with Answer B .

Comprehensive and Detailed in Depth Explanation:

Technical writing refers to the clear, concise documentation of complex processes or systems, making it understandable to others. In payroll, it is vital for:

Documenting procedures

Creating training manuals

Writing software/system documentation

Option B – Updating system documentation directly relates to technical writing. The other options (A, C, D) may benefit from writing skills but are not directly associated with technical documentation .

✅ Correct answer: B